FEDERAL LAW OF THE RUSSIAN FEDERATION

of October 4, 2014 No. 284-FZ

About introduction of amendments to articles 12 and 85 of part one and part the second the Tax Code of the Russian Federation and recognition voided the Law of the Russian Federation "About the property taxes of physical persons"

Accepted by the State Duma on September 26, 2014

Approved by the Federation Council on October 1, 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; 2003, No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2009, No. 48, Art. 5733; 2010, No. 31, Art. 4198; 2012, No. 27, Art. 3588; 2013, No. 19, Art. 2321; No. 30, Art. 4081; No. 44, Art. 5646; 2014, No. 14, Art. 1544) following changes:

The paragraph of the sixth of item 4 of Article 12 to state 1) in the following edition:

"By representative bodies of municipalities (legislative (representative) public authorities of the federal cities of Moscow, St. Petersburg and Sevastopol) according to the procedure and limits which are provided by this Code features of determination of tax base, tax benefits, the bases and procedure for their application can be established.";

2) in Article 85:

a) declare Item 9.1 invalid;

b) in Item of the 11th figure", 9.1" to exclude.

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