FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 24, 2014 No. 368-FZ

About introduction of amendments to articles 226 and 227.1 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 14, 2014

Approved by the Federation Council on November 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. 1, Art. 18; No. 23, Art. 2289; 2003, No. 1, Art. 2; 2006, No. 31, Art. 3436; 2007, No. 31, Art. 4013; 2009, No. 29, Art. 3639; No. 52, Art. 6444; 2010, No. 21, Art. 2524; No. 31, Art. 4198; 2011, No. 1, Art. 7; No. 49, Art. 7014; 2012, No. 26, Art. 3447; 2013, No. 44, Art. 5645) following changes:

Item 2 of Article 226 to state 1) in the following edition:

"2. Calculation of the amounts and the tax discharge according to this Article are made concerning all income of the taxpayer which source is the tax agent (except for the income concerning which calculation of the amounts and the tax discharge are made according to Articles 214. 3, 214. 4, 214. 5, 214. 6, 226. 1, the 227 and 228 of this Code), including earlier withheld tax amounts, and in cases and procedure, stipulated in Article 227.1 of this Code, also taking into account reduction by the amounts of the fixed advance payments paid by the taxpayer.";

Article 227.1 to state 2) in the following edition:

"Article 227.1. Features of calculation of tax amount and submission of the tax declaration some categories of the foreign citizens performing labor activity on hiring in the Russian Federation. Tax payment procedure

1. According to the procedure, established by this Article, the amount is estimated and the income tax from implementation of labor activity on hiring in the Russian Federation based on the patent granted according to the Federal Law of July 25, 2002 No. 115-FZ "About legal status of foreign citizens in the Russian Federation" (further in this Article - the patent), is paid by the following categories of the foreign citizens performing such activities:

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