FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 5, 2016 No. 102-FZ

About introduction of amendments to article 11.1 of part one and part the second Tax Code of the Russian Federation

Accepted by the State Duma on March 25, 2016

Approved by the Federation Council on March 30, 2016

Article 1

Bring in Item 2 of Article 11.1 of part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2013, No. 40, Art. 5038; 2015, No. 48, Art. 6691) following changes:

The second words of "categories A, B, C1 and C2" shall be replaced with words 1) in the paragraph "all categories";

In paragraph three of the word of "categories A, B, C1 and C2" shall be replaced with words 2) "all categories".

Article 2

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. 4606; No. 49, Art. 7016; 2012, No. 49, Art. 6749; 2013, No. 27, Art. 3444; No. 30, Art. 4046; No. 40, Art. 5033, 5037, 5038; 2014, No. 26, Art. 3393; No. 48, Art. 6647; 2015, No. 48, Art. 6685, 6687, 6691) following changes:

1) in the subitem 20 of Item 1 of Article 342:

a) in paragraph five of the word of "categories A, B, C1 and C2" shall be replaced with words "all categories";

b) in paragraph six of the word of "categories A, B, C1 and C2" shall be replaced with words "all categories";

2) in Article 342.2:

a) in the subitem 2 of Item 3 of the word of "categories A, B, C1 and C2" shall be replaced with words "all categories";

b) in Item 5 of the word of "categories A, B, C1 and C2" shall be replaced with words "all categories";

3) in Article 342.4:

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