FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 1, 2016 No. 128-FZ

About introduction of amendments to articles 251 and 270 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on April 22, 2016

Approved by the Federation Council on April 27, 2016

Article 1

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. 3413; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21, 37; No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 49, Art. 6751; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 30, Art. 4081; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 30, Art. 4220; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 27, Art. 3968; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 7, Art. 920) following changes:

The subitem 18 of Item 2 of Article 251 to state 1) in the following edition:

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