FEDERAL LAW OF THE RUSSIAN FEDERATION

of March 2, 2016 No. 48-FZ

About modification of Chapter 25.3 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on February 16, 2016

Approved by the Federation Council on February 26, 2016

Article 1

Bring in Chapter 25.3 of part two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2006, No. 1, Art. 12; 2009, No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 18, Art. 2145; 2012, No. 49, Art. 6750; 2014, No. 26, Art. 3404; No. 30, Art. 4222; No. 43, Art. 5796; 2015, No. 10, Art. 1393) following changes:

The subitem 13 of Item 1 of Article 333.20 to state 1) in the following edition:

"13) in case of refusal in acceptance to consideration of the action for declaration, administrative action for declaration or statement for pronouncement of the writ or in case of cancellation of the writ the paid state fee in case of presentation of the claim, administrative claim or statement for pronouncement of the writ is set off on account of the subject payment of the state fee;";

Item 1 of Article 333.21 to add 2) with subitem 4.1 of the following content:

"4. 1) in case of filing of application about issue of the writ - 50 percent of the amount of the state tax collected in case of submission of the action for declaration of property nature;";

Item 1 of Article 333.22 to add 3) with the subitem 7 of the following content:

"7) in case of return of the statement for issue of the writ or in case of cancellation of the writ the paid state fee is set off on account of the subject payment of the state fee in case of the repeated address with the statement for issue of the writ or in case of presentation of the claim.".

Article 2

This Federal Law becomes effective after ninety days after day of its official publication.

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