FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 28, 2015 No. 326-FZ

About modification of part the second 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 the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 33, Art. 3413; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3520, 3524; No. 45, Art. 4377; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436, 3443; No. 45, Art. 4627, 4628; No. 50, Art. 5279; 2007, No. 1, Art. 31, 39; No. 21, Art. 2462; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 45, Art. 5417; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614, 3616; No. 48, Art. 5500, 5504, 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 21, 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 25, Art. 3070; No. 31, Art. 4186, 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 47, Art. 6034; No. 48, Art. 6247; No. 49, Art. 6409; 2011, No. 1, Art. 7, 9, 21, 37; No. 23, Art. 3262; No. 24, Art. 3357; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4587, 4593, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729, 6731; No. 49, Art. 7014, 7016, 7037; No. 50, Art. 7359; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 26, Art. 3447; No. 27, Art. 3588; No. 31, Art. 4334; No. 41, Art. 5527; No. 49, Art. 6751; No. 53, Art. 7596, 7604, 7607, 7619; 2013, No. 23, Art. 2866, 2889; No. 30, Art. 4031, 4048, 4049, 4081, 4084; No. 40, Art. 5038; No. 44, Art. 5640, 5645; No. 48, Art. 6165; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313, 2321; No. 23, Art. 2938; No. 26, Art. 3373; No. 30, Art. 4220, 4239; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 17, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 27, Art. 3968) following changes:

Paragraph two of subitem 15.2 of Item 3 of Article 149 to add 1) with words ", and also transfer (return) of property to property pool of the clearing organization (from property pool of the clearing organization)";

2) in Article 170:

a) to add the subitem 5 of Item 4.1 with the paragraph of the following content:

"transactions on issue and repayment of clearing participation certificates are not considered.";

b) the paragraph one of Item 5 after the words "clearing organizations" to add with words "(taking into account features, stipulated in Item 5.1 these Articles)";

c) add with Item 5.1 of the following content:

"5.1. Reference of tax amounts on costs on production and sales of goods (works, services) by the clearing organizations when making of transactions by them on implementation of functions of the central partner and (or) operator of the commodity deliveries, and also in case of execution and (or) ensuring execution allowed to clearing of obligations is performed taking into account the following features:

1) has the right to accept the clearing organizations to deduction according to the procedure, stipulated in Clause 172 of this Code:

the tax amounts shown by sellers of the goods (including the financial instruments of forward transactions which are basic asset) acquired by the clearing organizations for the purpose of implementation of functions of the central partner and also for execution and (or) ensuring execution of the obligations allowed to clearing;

the tax amounts shown by sellers of the services acquired by the clearing organizations for the purpose of implementation of functions of the operator of commodity deliveries;

2) deductions of the tax amounts specified in the subitem of 1 this Item are made in case of purchase of goods (services) by the specified clearing organizations only for implementation of transactions for sales of goods (services), taxable;

3) the moment of determination of tax base in case of sales of goods (including the financial instruments of forward transactions which are basic asset) and (or) the services specified in the subitem of 1 this Item is determined by the clearing organizations which used the right provided by the subitem of 1 this Item, according to the procedure, of stipulated in Item 1 article 167 of this Code;

4) the tax amounts paid to sellers of other goods (works, services) which are not specified in the subitem of 1 this Item join in the costs accepted to deduction in case of calculation of the income tax of the organizations. At the same time all tax amount received on the transactions which are not connected with implementation of sales activity of goods by the clearing organization (works, services) specified in the subitem of 1 this Item is subject to payment in the budget;

5) the clearing organizations which used the right provided by the subitem of 1 this Item shall keep separate account:

the tax amounts specified in the paragraph the second the subitem of 1 this Item;

the tax amounts specified in paragraph three of the subitem of 1 this Item;

the tax amounts shown by sellers of other goods (works, services) acquired by the clearing organizations;

the tax amounts shown by the clearing organizations in case of sales of goods, specified in the paragraph the second the subitem of 1 this Item;

the tax amounts shown by the clearing organizations in case of rendering of services, specified in paragraph three of the subitem of 1 this Item;

the tax amounts shown by the clearing organizations in case of realization of other goods (works, services);

6) the clearing organizations which made the decision to use the right provided by the subitem of 1 this Item reflect this decision in accounting policy of the organization for the purposes of the taxation approved according to Item 12 of article 167 of this Code and have no right to refuse use of this right during four tax periods, beginning from tax period of the beginning of use of this right;

7) provisions of Items 4, 4.1 and 5 these Articles are not applied to the clearing organizations which used the right provided by the subitem of 1 this Item.";

3) in Article 214.3:

a) add Item 11 with the paragraph of the following content:

"Features of procedure for determination of tax base when implementing settlement of mutual requirements owing to improper execution (non-execution) of the second part of repo if subject of the corresponding repurchase agreement are clearing participation certificates, are established by Item 11.1 of this Article.";

b) add with Item 11.1 of the following content:

"11.1. When implementing settlement of mutual requirements owing to improper execution (non-execution) of the second part of repo if subject of the corresponding repurchase agreement are clearing participation certificates, procedure for determination of tax base, stipulated in Item the 11th this Article, it is applied taking into account the following features:

1) market value of the clearing participation certificates which are the subject of the agreement repo is determined proceeding from the nominal value of such certificates established by the clearing organization which issued these certificates according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities";

2) in case of determination of the income (loss) from realization of the clearing participation certificates which are not redeemed by the second part of repo, expenses of the seller by the first part of repo are recognized equal to the nominal value of such certificates established by the clearing organization which issued these certificates according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities".";

4) in Article 214.6:

a) state Item 6 in the following edition:

"6. Data on the number of securities, stipulated in Item the 5th this Article, are represented to the tax agent with indication of the states which tax residents are the physical persons performing (concerning which are performed) is right on securities. For the purposes of application of the lowered tax rates (tax exemption) established by this Code or international treaties of the Russian Federation on the tax matters of data on the number of securities, stipulated in Item the 5th this Article, are represented to the tax agent with indication of:

1) the states which tax residents are the physical persons performing (concerning which are performed) it is right on securities;

2) the provisions of this Code or the international treaty of the Russian Federation on the tax matters providing the lowered tax rate (release from the taxation).";

b) in Item 8:

the paragraph one after the words "on the corresponding securities" to add with words "(parts of securities on which such information was not properly provided)";

state paragraph two in the following edition:

"Concerning income gained in the form of share dividends of the Russian organizations, the tax agent estimates and pays tax amount based on the summarized information, stipulated in Item 5th this Article, on the tax rate established by this Code or the international treaty of the Russian Federation on the tax matters for the income in type of dividends which application does not depend on share in the capital, the amounts of investments of the capital of the organization or term of ownership of the corresponding shares. Return of the amount of excessively paid tax in the cases provided by this paragraph is performed to the taxpayer according to the procedure, established by this Code.";

5) in Article 226.1:

a) in Item 2:

in subitem 2 of the word "for date of acquisition of the securities specified in this subitem" shall be replaced with words "for date for which according to the decision of the organization persons having the right to the income are determined";

the fourth the subitem 5 after the words "trustee" to add the paragraph with the words "for date for which according to the decision of the organization persons having the right to the income are determined";

b) in Item 5:

word in paragraph one "shall be replaced with words the tax amounts which are not completely withheld by the issuer of securities recognized by the tax agent concerning the corresponding payments" "not completely withheld by other persons recognized by tax agents concerning the paid income, tax amount (in the presence at the tax agent of the relevant information)";

"the issuer of securities" to add paragraph two after words with the words "and (or) other persons";

6) in Item 1 of Article 251:

a) add with subitem 13.2 of the following content:

"13. 2) in the form of the clearing participation certificates received from the clearing organization which issued such certificates and also in the form of the property received from the clearing organization in case of repayment of the clearing participation certificates belonging to the taxpayer according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities";";

b) in subitem 52:

in paragraph one of the word "on maintenance of banking system stability and protection of legitimate interests of investors and creditors of banks based on Article 3" shall be replaced with words ", provided by Articles 3 - 3.2";

in paragraph four of the word "on maintenance of banking system stability and protection of legitimate interests of investors and creditors of banks based on Article 3" shall be replaced with words ", provided by Articles 3 - 3.2";

add with the new paragraph the fifth and paragraphs the sixth and seventh the following content:

"income in type of the dividends gained by the organization for the preferred shares of banks acquired by payment of these shares by the federal loan bonds introduced as property fee of the Russian Federation in property of the organization;

income in type of the dividends gained by the organization for the ordinary shares of banks acquired as a result of implementation of exchange of requirements of the organization for agreements of subordinated loan of ordinary shares of banks or converting of subordinated bonds of banks in ordinary shares of banks;

coupon yield on the federal loan bonds transferred by the organization to banks under agreements of the subordinated loan included in the income of the organization based on Item 5 of Article 282.1 of this Code.";

the fifth to consider the paragraph the paragraph the eighth and in it shall be replaced with words the words "in this subitem" "in paragraphs the second - pole of this subitem";

"Taking into account provisions of Articles 291, of 292, of 294, of 296, 297.2, 297.3, 299, 300 and 307 - 310 of this Code" shall be replaced with words 7) in Item 3 of Article 253 of the word "taking into account provisions of Articles 280, of 291, of 292, of 294, of 296, 297.2, 297.3, 299, 299.2, 300 - 304 and 307 - 310 of this Code";

To add Item 1 of Article 264 with subitem 48.8 of the following content:

"48. 8) expenses on fee of the clearing organizations connected with issue, servicing of the address and repayment of clearing participation certificates;";

Article 270 to add 9) with Item 11.2 of the following content:

"11. 2) in the form of the property brought in property pool of the clearing organization and also in the form of the clearing participation certificates shown to repayment of the clearing organization which issued such certificates according to the Federal Law of February 7, 2011 to No. 7-FZ "About clearing and clearing activities";";

10) in Article 275:

a) state Item 5 in the following edition:

"5. The tax amount, the taxpayer who is subject to deduction from the income - the receiver of dividends who is not specified in Item 6 of this Article is estimated in the tax agent according to item 4 of this Article on the following formula:

                                      N = To x Sn x (D1 - D 2),

where N - tax amount, subject to deduction;

To - the relation of the amount of the dividends which are subject to distribution for benefit of the taxpayer - the receiver of dividends, to the total amount of the dividends which are subject to distribution by the Russian organization;

Сн - the tax rate established by subitem 1 or 2 of Item 3 of Article 284 or Item 1 of Article 224 of this Code;

D1 - the total amount of dividends which is subject to distribution by the Russian organization for benefit of all receivers;

D2 - the total amount of the dividends received by the Russian organization in the current accounting (tax) period and the previous accounting (tax) periods (except for the dividends specified in the subitem 1 of Item 3 of Article 284 of this Code) by the time of dividend distribution for benefit of taxpayers - receivers of dividends provided that the specified amount of dividends was not considered in case of determination of the tax base determined concerning income gained by the Russian organization in the form of dividends earlier.

The Russian organization paying the income in type of dividends shall provide to the corresponding tax agent of measure value of D1 and D2 according to the procedure, established by Items 5.1 and (or) 5.2 of this Article.

If value N makes negative size, the obligation on the tax discharge does not arise and compensation from the budget is not made.";

b) add with Items 5.1 and 5.2 of the following content:

"5.1. The Russian organization - the issuer of securities paying the income in type of dividends shall inform the tax agent of measure value of D1 and D 2, determined according to Item 5 of this Article, no later than five days from date for which according to the decision on payment (announcement) of dividends persons having the right to their obtaining, but no later than day of dividend payout in one or several of the following forms are determined:

1) the electronic document signed by the digital signature according to the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature";

2) the paper document signed by the authorized person of the Russian organization - the issuer of securities paying the income in type of dividends;

3) the publication of measure values of D1 and D2 on the official site of the Russian organization - the issuer of securities paying the income in type of dividends;

4) the additional information containing in the relevant payment document on transfer of dividends to the tax agent.

5.2. The Russian organization paying the income in type of share dividends concerning which it is not issuer shall provide to the tax agent of measure value of D1 and D 2, determined according to Item 5 of this Article, no later than day of payment of such dividends in one or several of the following forms:

1) the electronic document signed by the digital signature according to the Federal Law of April 6, 2011 No. 63-FZ "About the digital signature";

2) the paper document signed by the authorized person of the Russian organization paying the income in type of dividends;

3) the publication of measure values of D1 and D2 on the official site of the Russian organization paying the income in type of dividends;

4) the additional information containing in the relevant payment document on transfer of dividends to the tax agent.";

c) add Item 6 with the paragraph of the following content:

"If receivers of the income in type of the dividends paid to the foreign organization which is acting for the benefit of the third parties are the physical persons and (or) the organizations recognized by tax residents of the Russian Federation, tax amount, withheld from the amount of such dividends, is determined based on Item 5 of this Article.";

d) state Item 7 in the following edition:

"7. The tax agent when implementing payments of the income in type of share dividends issued by the Russian organization are recognized:

1) the Russian organization performing payment of the income in type of share dividends, issued by the Russian organization, the rights to which are considered in the register of securities of the Russian organization for the date determined in the decision on payment (about the announcement) the income on such securities, on the following accounts:

personal account of the owner;

deposit personal account in relation to the organization which has the right to securities from the specified account;

the account of unidentified persons in relation to the organization concerning which the right to such income is established;

personal account of the trustee if this trustee is not professional participant of the security market;

2) the trustee in case of payment of the income in type of share dividends, issued by the Russian organization, the rights to which are considered for the date determined in the decision on payment (about the announcement) the income according to such shares, on personal account or the custody account of this trustee if this trustee for date of share acquisition, specified in this subitem, is professional participant of the security market;

3) the depositary performing payment of the income in type of share dividends, issued by the Russian organization on which rights are considered in such depositary for the date determined in the decision on payment (about the announcement) the income on securities, on the following accounts:

custody account of the owner of these securities, including trading account of depot of the owner;

the account of unidentified persons opened by depositary in relation to the organization concerning which the right to such income is established;

custody account of the foreign nominee holder;

custody account of the foreign authorized holder;

custody account of depositary programs;

the deposit account of depot in relation to the organization which has the right to securities from the specified account;

the sub-account of depot opened in depositary according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities", except for sub-accounts of depot of the nominee holder;

the sub-account of depot opened according to the Federal Law of November 29, 2001 No. 156-FZ "About investment funds".";

e) state Item 10 in the following edition:

"10. The tax on the income on the securities considered on the accounts specified in paragraphs four, the fifth and sixth the subitem 3 of Item 7 of this Article is estimated and kept by the tax agent according to Articles 214.6 and 310.1 of this Code.";

Article 280 to add 11) with Item 8.1 of the following content:

"8.1. For the purpose of this Chapter is not recognized realization or other disposal of securities:

repayment of clearing participation certificates when obtaining from the clearing organization of the securities corresponding to such certificates and other property brought in property pool of the clearing organization;

transfer of securities to the clearing organization on account of the clearing participation certificates issued by such clearing organization.";

12) in Article 282:

a) add Item 6 with the paragraph of the following content:

"Features of procedure for determination of tax base in case of improper execution (non-execution) of the second part of repo if subject of the corresponding repurchase agreement are clearing participation certificates, are established by Item 6.1 of this Article.";

b) add with Item 6.1 of the following content:

"6.1. When implementing settlement of mutual requirements owing to improper execution (non-execution) of the second part of repo if subject of the corresponding repurchase agreement are clearing participation certificates, procedure for determination of tax base, stipulated in Item 1 this Article, it is applied taking into account the following features:

1) market value of the clearing participation certificates which are the subject of the agreement repo is determined proceeding from the nominal value of such certificates established by the clearing organization which issued these certificates according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities";

2) in case of determination of the income (loss) from realization of the clearing participation certificates which are not redeemed by the second part of repo, expenses of the seller by the first part of repo are recognized equal to the nominal value of such certificates established by the clearing organization which issued these certificates according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities".";

13) in Article 282.1:

a) in Item 1:

the fourth after words of "percent on the loan agreement" to add the paragraph with words "if other is not provided by this Item,";

add with the new paragraph the fifth the following content:

"By transfer (obtaining) of the federal loan bonds introduced by the Russian Federation as property fee in property of the organization performing according to the Federal Law of function on compulsory deposit insurance of physical persons in banks of the Russian Federation in subordinated loans to banks when implementing measures for maintenance of banking system stability and protection of legitimate interests of investors and creditors of banks based on articles 3 and 3.1 of the Federal Law of December 29, 2014 No. 451-FZ "About introduction of amendments to article 11 of the Federal law "About Deposit Insurance in Banks of the Russian Federation" and article 46 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)" for the purposes of determination of percent on the loan agreement the cost of the securities transferred according to the loan agreement is accepted their equal nominal value.";

to consider paragraphs of the fifth and sixth respectively paragraphs the sixth and seventh;

to consider the paragraph of the seventh the paragraph the eighth and to add it with words "(except as specified transfers (obtaining) of the federal loan bonds introduced by the Russian Federation as property fee in property of the organization performing according to the Federal Law of function on compulsory deposit insurance of physical persons in banks of the Russian Federation in subordinated loans to banks when implementing measures for maintenance of banking system stability and protection of legitimate interests of investors and creditors of banks based on article 3 of the Federal Law of December 29, 2014 No. 451-FZ "About introduction of amendments to article 11 of the Federal law "About Deposit Insurance in Banks of the Russian Federation" and article 46 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)")";

b) the paragraph the fifth Item 2 to add with words "(except as specified transfers (obtaining) of the federal loan bonds introduced by the Russian Federation as property fee in property of the organization performing according to the Federal Law of function on compulsory deposit insurance of physical persons in banks of the Russian Federation in subordinated loans to banks when implementing measures for maintenance of banking system stability and protection of legitimate interests of investors and creditors of banks based on article 3 of the Federal Law of December 29, 2014 No. 451-FZ "About introduction of amendments to article 11 of the Federal law "About Deposit Insurance in Banks of the Russian Federation" and article 46 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)")";

c) add Item 7 with the paragraph of the following content:

"When obtaining by banks under the agreement of subordinated loan when implementing measures for maintenance of banking system stability and protection of legitimate interests of investors and creditors of banks based on articles 3 and 3.1 of the Federal Law of December 29, 2014 No. 451-FZ "About introduction of amendments to article 11 of the Federal law "About Deposit Insurance in Banks of the Russian Federation" and article 46 of the Federal law "About the Central Bank Russian Federation (Bank of Russia)" of the federal loan bonds introduced by the Russian Federation as property fee in property of the organization performing according to the Federal Law of function on compulsory deposit insurance of physical persons in banks of the Russian Federation, the amount of the percent which are subject to payment by the borrower according to the loan agreement is included non-operating expenses according to this Item in the amount of, reduced by the amount of coupon yield on the specified bonds, the borrower who is not recognized by the income based on Item 5 of this Article.";

14) in Item 2 of Article 299.1:

a) in subitem 2 of the word "providing realization of property" to exclude, shall be replaced with words the words "for the purpose of obligation fulfillment of participants of clearing" "for the purpose of obligation fulfillment before participants of clearing";

b) add with the subitem 4 following of content:

"4) the money and other property brought in property pool of the clearing organization according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities".";

15) in Item 2 of Article 299.2:

a) in subitem 2 of the word "providing property acquisition" to exclude, shall be replaced with words the words "for the purpose of obligation fulfillment of participants of clearing" "for the purpose of obligation fulfillment before participants of clearing";

b) add with the subitem 4 following of content:

"4) money and other property which are transferred to the participant of clearing by the clearing organization in case of repayment of the clearing participation certificates issued by the clearing organization according to the Federal Law of February 7, 2011 No. 7-FZ "About clearing and clearing activities".";

16) Item 2.2 of article 309 after words of "depositary receipts" to add with the words "and also income from repayment of clearing participation certificates";

The paragraph the tenth Item 1 of Article 310 to add 17) with words "(except for the income specified in the subitem 7 of Item 2 of this Article)";

18) in Article 310.1:

a) the paragraph one of Item 2 after words of "the income specified in Item 1 of this Article" to add with the words "on securities";

b) state Item 8 in the following edition:

"8. Data on the number of securities, stipulated in Item the 7th this Article, are represented to the tax agent with indication of the states of the permanent location of persons performing (concerning which are performed) is right on securities.

For the purposes of application of the lowered tax rates (tax exemption) established by this Code or international treaties of the Russian Federation on the tax matters of data on the number of securities, stipulated in Item the 7th this Article, are represented to the tax agent with indication of:

the states which tax residents are persons performing (concerning which are performed) it is right on securities and having the actual right to the paid income;

the provisions of this Code or the international treaty of the Russian Federation on the tax matters providing the lowered tax rate (release from the taxation).

If person performing (concerning which are performed) it is right on securities in case of determination of tax base at which according to this Code the income on these securities in the form of percent is considered, the Russian organization, data on the number of securities, stipulated in Item the 7th this Article is, are represented to the tax agent with indication of identification taxpayer number of this organization.";

c) in Item 9:

state paragraph two in the following edition:

"If other is not provided by this Item, concerning income gained in the form of share dividends of the Russian organizations, the tax agent estimates and pays tax amount based on the summarized information, stipulated in Item 7th this Article, on the tax rate established by this Code or the international treaty of the Russian Federation on the tax matters for the income in type of dividends which application does not depend on share in the capital, the amounts of investments of the capital of the organization or term of ownership of the corresponding shares.";

add with the new paragraph third the following content:

"If person performing (concerning which are performed) it is right on securities at which according to this Code the income on these securities in the form of percent is considered, the Russian organization is, the tax agent does not estimate and does not pay tax amount concerning such income on condition of availability at the tax agent of information specified in Item 8 of this Article.";

third to consider the paragraph the paragraph the fourth;

Shall be replaced with words 19) in the subitem 3 of Item 1 of Article 310.2 of the word "and also" "and in case of application of the lowered tax rates or the releases from the taxation provided by this Code or international treaties of the Russian Federation on the tax matters, also";

In paragraph three of Item 3 of Article 311 of the word to "tax agent" to replace 20) with the word to "taxpayer".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other term of their introduction in force.

2. Items 1 - 5, the subitem "an" of Item 6, Items 7 - 12, the subitem "v" of Item 13, Items 14 - the 20th article 1 of this Federal Law become effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the corresponding tax.

3. Action of provisions of the subitem 52 of Item 1 of Article 251, of Items 1 and 2 of Article 282.1 of part two of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2015.

 

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