FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 8, 2015 No. 49-FZ

About modification of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on February 27, 2015

Approved by the Federation Council on March 4, 2015

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. 22, Art. 2066; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2006, No. 31, Art. 3436; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2013, No. 30, Art. 4081) following changes:

1) in Article 63:

a) in the subitem 1 of Item 1 of the word "Items 2, 4 and 5" shall be replaced with words "Item 2";

b) items 4 and 5 to recognize invalid;

2) in Item 1 of Article 64:

a) in paragraph one "Chapter" to replace the word with the word "Article";

b) state paragraph two in the following edition:

"Delay or payment by installments on payment of the federal taxes in the part enlisted in the federal budget can be provided for the term of more than one year, but not exceeding three years.";

c) third to declare the paragraph invalid;

3) Article 64.1 to recognize invalid.

Article 2

Recognize invalid:

1) the subitem "v" of Item 41 of article 1 of the Federal Law of July 27, 2006 No. 137-FZ "About modification of part one and part the second the Tax Code of the Russian Federation and in separate legal acts of the Russian Federation in connection with implementation of measures for enhancement of tax administration" (The Russian Federation Code, 2006, No. 31, the Art. 3436);

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