FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2015 No. 319-FZ

About introduction of amendments to articles 337 and 342 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 13, 2015

Approved by the Federation Council on November 18, 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. 33, Art. 3429; 2002, No. 1, Art. 4; No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2004, No. 34, Art. 3517; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3450; 2007, No. 1, Art. 31; 2008, No. 30, Art. 3614; 2010, No. 48, Art. 6248; 2011, No. 1, Art. 37; No. 23, Art. 3265; No. 30, Art. 4596, 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; No. 53, Art. 7603; 2013, No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; 2014, No. 26, Art. 3339; No. 48, Art. 6647) following changes:

The subitem 13 of Item 2 of Article 337 to state 1) in the following edition:

"13) the semi-products containing one or several precious metals (gold, silver, platinum, palladium, iridium, rhodium, ruthenium, osmium) received upon completion of complex of transactions on production of precious metals, that is extraction of precious metals from radical (ore), loose and technogenic fields including:

the alloyed gold (gold alloy with chemical elements, shlikhovy or native gold) conforming to the national standard (specifications) and (or) the standard (specifications) of the organization taxpayer;

concentrates;";

2) in the subitem 1 of Item 1 of Article 342:

a) add with the new paragraph third the following content:

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