FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 6, 2015 No. 84-FZ

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

Accepted by the State Duma on March 27, 2015

Approved by the Federation Council on April 1, 2015

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. 53, Art. 5023; 2002, No. 30, Art. 3021; 2003, No. 1, Art. 5, 6; No. 28, Art. 2886; No. 46, Art. 4443; 2004, No. 27, Art. 2711; 2005, No. 27, Art. 2707; No. 30, Art. 3112; 2006, No. 12, Art. 1233; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 31, Art. 3991; 2008, No. 30, Art. 3611; 2009, No. 29, Art. 3641; No. 30, Art. 3739; No. 48, Art. 5725, 5733; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 48, Art. 6247, 6251; 2011, No. 1, Art. 7; No. 11, Art. 1492; 2012, No. 26, Art. 3447; No. 27, Art. 3588; 2013, No. 30, Art. 4031, 4081; No. 44, Art. 5640; No. 48, Art. 6165; 2014, No. 14, Art. 1544; No. 16, Art. 1838; No. 19, Art. 2321; No. 48, Art. 6647, 6657, 6660; 2015, No. 1, Art. 18) following changes:

1) in Article 346.5:

a) in Item 1:

the paragraph one to state in the following edition:

"1. In case of determination of the taxation object the income determined according to the procedure, established by Items 1 and 2 of article 248 of this Code is considered.";

paragraphs two and third to recognize invalid;

b) to state the subitem 23 of Item 2 in the following edition:

"23) the amounts of taxes and fees paid according to the legislation on taxes and fees, except for the unified agricultural tax paid according to this Chapter and the value added tax paid to the budget according to Item 5 of Article 173 of this Code;";

To exclude 2) in the subitem 1 of Item 3 of Article 346.12 of the word "and (or) representations";

Item 1 of Article 346.15 to state 3) in the following edition:

"1. In case of determination of the taxation object the income determined according to the procedure, established by Items 1 and 2 of article 248 of this Code is considered.";

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