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FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 23, 2015 No. 322-FZ

About modification of part the second 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. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3413; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021; 2003, No. 1, Art. 5, 6; No. 21, Art. 1958; No. 46, Art. 4443; 2004, No. 27, Art. 2711, 2715; No. 34, Art. 3518, 3520; No. 45, Art. 4377; 2005, No. 1, Art. 30, 38; No. 24, Art. 2312; No. 27, Art. 2707, 2710, 2717; No. 30, Art. 3104, 3112; 2006, No. 12, Art. 1233; No. 31, Art. 3436, 3452; No. 50, Art. 5279, 5286; 2007, No. 1, Art. 20, 31; No. 13, Art. 1465; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5416; No. 49, Art. 6045; No. 50, Art. 6237; 2008, No. 18, Art. 1942; No. 27, Art. 3126; No. 30, Art. 3611, 3614; No. 48, Art. 5519; No. 49, Art. 5723; 2009, No. 1, Art. 21; 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. 5725, 5726, 5731, 5733; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 31, Art. 4176, 4198; No. 32, Art. 4298; No. 48, Art. 6247; 2011, No. 1, Art. 7, 9; No. 11, Art. 1492; No. 24, Art. 3357; No. 26, Art. 3652; No. 29, Art. 4291; No. 30, Art. 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. 27, Art. 3588; No. 41, Art. 5526; No. 49, Art. 6750, 6751; No. 53, Art. 7604; 2013, No. 23, Art. 2866; No. 27, Art. 3444; No. 30, Art. 4048, 4081; No. 40, Art. 5038; No. 44, Art. 5640; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 19, Art. 2321; No. 26, Art. 3373; No. 40, Art. 5316; No. 48, Art. 6647, 6648, 6657, 6663; 2015, No. 1, Art. 15, 18; No. 14, Art. 2024; No. 24, Art. 3373, 3377; No. 27, Art. 3968; No. 41, Art. 5632) following changes:

Item 18 of Article 217 to state 1) in the following edition:

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