FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 5, 2016 No. 101-FZ

About modification of part one and Chapter 22 parts two of the 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 part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2011, No. 47, Art. 6611; No. 49, Art. 7014; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; 2014, No. 45, Art. 6158; No. 48, Art. 6657; 2015, No. 1, Art. 15; No. 24, Art. 3377) following changes:

Item 2 of Article 70 to add 1) with words "if other is not provided by this Code";

Article 74.1 to add 2) with Item 8.1 of the following content:

"8.1. The maximum amount of one bank guarantee and maximum amount of all at the same time existing bank guarantees issued by one bank included in the list for acceptance of the specified guarantees by tax authorities are established by the Government of the Russian Federation depending on the size of own means (capital), values of the obligatory standard rates provided by the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" and other criteria including provided by this Article.";

Article 88 to add 3) with Item 8.4 of the following content:

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