FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 2, 2016 No. 178-FZ

About introduction of amendments to article 346.32 of part two of the Tax Code of the Russian Federation and article 5 of the Federal Law "About modification of part one and part the second the Tax Code of the Russian Federation and article 26 of the Federal law "About Banks and Banking Activity"

Accepted by the State Duma on May 20, 2016

Approved by the Federation Council on May 25, 2016

Article 1

In the subitem 1 of Item 2 of Article 346.32 of part two of the Tax Code of the Russian Federation (Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 53, Art. 5023; 2002, No. 30, Art. 3021; 2003, No. 1, Art. 5, 6; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3112; 2008, No. 30, Art. 3611; 2009, No. 30, Art. 3739; 2012, No. 26, Art. 3447; No. 49, Art. 6751; 50, the Art. 6966) the words "in case of payment by the taxpayer of employee benefits" to exclude No.

Article 2

In part 8 of article 5 of the Federal Law of June 29, 2012 No. 97-FZ "About modification of part one and part the second the Tax Code of the Russian Federation and article 26 of the Federal law "About Banks and Banking Activity" (The Russian Federation Code, 2012, No. 27, Art. 3588; No. 30, the Art. 4048) the words "since January 1, 2018" shall be replaced with words 2013, "since January 1, 2021".

Article 3

This Federal Law becomes effective since January 1, 2017.

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