FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 26, 2016 No. 110-FZ

About modification of part one of the Tax Code of the Russian Federation

Accepted by the State Duma on April 13, 2016

Approved by the Federation Council on April 20, 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; 2003, No. 22, Art. 2066; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2010, No. 31, Art. 4198; No. 45, Art. 5752; No. 49, Art. 6420; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 31, Art. 4333; 2013, No. 9, Art. 872; No. 26, Art. 3207; No. 30, Art. 4081; 2014, No. 45, Art. 6157; 2015, No. 1, Art. 15; No. 10, Art. 1393; No. 18, Art. 2616) following changes:

Item 1 of Article 46 to add 1) with words ", except for means on special election accounts, special accounts of funds of referendum";

2) in Item 1 of Article 48:

a) add with the new paragraph the second the following content:

"Tax collection, collection, by penalty fee, penalties for the account of means on special election accounts, special accounts of funds of referendum is not allowed.";

b) paragraphs two - to consider the fourth respectively paragraphs third - the fifth;

3) in Article 76:

a) add Item 1 with the paragraph of the following content:

"Are not subject to suspension of transaction on special election accounts, special accounts of funds of referendum.";

b) the paragraph one of Item 12 to add with words ", except for special election accounts, special accounts of funds of referendum".

Article 2

This Federal Law becomes effective from the date of its official publication.

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