FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 8, 2015 No. 146-FZ

About modification of Chapter 23 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 22, 2015

Approved by the Federation Council on June 3, 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. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; 2002, No. 30, Art. 3021; 2003, No. 21, Art. 1958; No. 28, Art. 2879; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3527; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2710, 2717; No. 30, Art. 3104; 2006, No. 31, Art. 3443, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20; No. 13, Art. 1465; No. 31, Art. 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; 2009, No. 18, Art. 2147; No. 23, Art. 2772; No. 29, Art. 3598, 3639; No. 30, Art. 3739; No. 39, Art. 4534; No. 45, Art. 5271; No. 48, Art. 5726, 5731; No. 52, Art. 6444, 6455; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; 2011, No. 1, Art. 7; No. 26, Art. 3652; No. 30, Art. 4563, 4575, 4583; No. 48, Art. 6729, 6731; No. 49, Art. 7016, 7037; 2012, No. 10, Art. 1164; No. 19, Art. 2281; No. 26, Art. 3447; No. 41, Art. 5526; No. 49, Art. 6750; No. 53, Art. 7604, 7607; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4045; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6657, 6663; 2015, No. 1, Art. 15, 18) following changes:

Article 217 to add 1) with Item 7.1 of the following content:

"7. 1) the income of the physical persons who are tax residents of foreign state, received by them in cash and (or) natural forms as judges of the XV International contest of P. I. Tchaikovsky. The document confirming the status of the judge as the tax resident of foreign state the passport of the foreign citizen or other document established by the Federal Law or recognized according to the international treaty of the Russian Federation as the identity document of the foreign citizen is recognized;";

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