FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2015 No. 325-FZ

About modification of part one and Articles 342.4 and 342.5 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 20, 2015

Approved by the Federation Council on November 25, 2015

Article 1

Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 47, Art. 6611; 2012, No. 27, Art. 3588; 2013, No. 40, Art. 5038; No. 44, Art. 5640; 2014, No. 48, Art. 6660) following changes:

The subitem 5 of Item 1 of Article 11.1 to state 1) in the following edition:

"5) the new sea field of hydrocarbonic raw material - the sea field of hydrocarbonic raw material, start date of commercial production of hydrocarbonic raw material on which falls on the period since January 1, 2016 (including the sea field of hydrocarbonic raw material for which as of January 1, 2016 start date of commercial production of hydrocarbonic raw material is not determined), except for the sea field of the hydrocarbonic raw material specified in Item 1.2 of article 35 of the Law of the Russian Federation of May 21, 1993 to No. 5003-1 "About customs tariff";";

2) in Article 25.2:

a) to add the subitem 1 of Item 3 with words "if other is not provided by this Code";

b) in Item 7 of the word "two tax periods" shall be replaced with words "five tax periods";

The subitem 7 of Item 2 of Article 25.3 to add 3) with the offer of the following content: "At the same time the chosen indicators are not subject to change during all duration of the agreement about creation of the consolidated group of taxpayers.";

Article 25.4 to add 4) with Item 2.1 of the following content:

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