of April 5, 2016 No. 97-FZ
About modification of Article 162 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
Bring 162 parts two of the Tax Code of the Russian Federation in the subitem 4 of Item 1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2005, No. 30, Art. 3130; 2009, No. 48, Art. 5737; 2011, No. 30, Art. 4593; 2012, No. 53, Art. 7596; 2013, No. 23, the Art. 2889) change, having added it after words "delivery by the insurer" with words ", applying provisions of Item 5 of article 170 of this Code,".
This Federal Law becomes 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 value added tax.
President of the Russian Federation
V. Putin
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