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FEDERAL LAW OF THE RUSSIAN FEDERATION

of May 30, 2016 No. 150-FZ

About modification of Chapter of 21 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 20, 2016

Approved by the Federation Council on May 25, 2016

Article 1

Bring in Chapter of 21 parts two of the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 35, Art. 3607; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6247, 6250; 2011, No. 27, Art. 3881; No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2012, No. 27, Art. 3588; No. 31, Art. 4334; No. 53, Art. 7619; 2013, No. 14, Art. 1647; No. 23, Art. 2889; No. 26, Art. 3207; No. 40, Art. 5038; No. 52, Art. 6985; 2014, No. 16, Art. 1838; No. 23, Art. 2936; No. 30, Art. 4239; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689) following changes:

1) in Article 165:

a) in paragraph one of Item 1 of the word "and tax deductions" shall be replaced with words ", and also the tax deductions concerning transactions on realization of the primary goods specified in paragraph three of Item 10 of this Article";

b) in paragraph one of Item 8 of the word "and tax deductions" to exclude;

c) in Item 9:

in the paragraph the second to "return to the taxpayer" to replace words with the word to "deduction", the words "176 and 176.1" shall be replaced with words "171 and 172";

word in paragraph three to "return to the taxpayer" to replace with the word to "deduction", the words "176 and 176.1" shall be replaced with words "171 and 172";

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