FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 23, 2016 No. 144-FZ

About modification of parts the first and second Tax Code of the Russian Federation

Accepted by the State Duma on May 11, 2016

Approved by the Federation Council on May 18, 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; 2001, No. 53, Art. 5026; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 30, Art. 4081; No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 23, Art. 2924; No. 48, Art. 6660) following changes:

Article 5 to add 1) with Item 4.1 of the following content:

"4.1. The provisions of acts of the legislation on taxes and fees changing for taxpayers - participants of special investment contracts the tax rates, tax benefits, procedure for calculation of taxes, procedure and the due dates for tax payment and worsening situation of the specified taxpayers regarding the legal relationship connected with accomplishment of the special investment contract are not applied before the earliest of the following dates:

1) expiry dates of the special investment contract;

2) end dates of effective periods of the tax rates, tax benefits, procedure for calculation of the taxes, procedure and due dates for tax payment established for date of the conclusion of the special investment contract.";

2) in Article 25.8:

a) in Item 1:

the paragraph one to add with words ", established or subitems 1, of 2, of 4, 5 these Items, or subitems 1. 1, 2, 4, 5 these Items, or subitems 1, 2, 4.1 presents of Item";

add with subitem 1.1 of the following content:

"1. 1) production of goods as a result of implementation of such investment project is performed if other is not provided by this Article, is exclusive in the territory of one of the subjects of the Russian Federation which are not specified in the subitem of 1 this Item;";

declare subitem 3 invalid;

add with subitem 4.1 of the following content:

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