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FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 23, 2016 No. 187-FZ

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

(as amended on 25-12-2024)

Accepted by the State Duma on June 10, 2016

Approved by the Federation Council on June 15, 2016

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, the Art. 3340, 3341; 2001, No. 1, Art. 18; No. 53, Art. 5015; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 1, Art. 2, 10; No. 22, Art. 2066; No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 34, Art. 3517, 3524; No. 45, Art. 4377; 2005, No. 30, Art. 3128, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; No. 45, Art. 4628; No. 47, Art. 4819; No. 50, Art. 5279; 2007, No. 23, Art. 2691; No. 31, Art. 3991; No. 45, Art. 5417, 5432; No. 49, Art. 6071; 2008, No. 30, Art. 3616; No. 48, Art. 5504, 5519; No. 49, Art. 5749; No. 52, Art. 6237; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 29, Art. 3598; No. 48, Art. 5731, 5737; No. 51, Art. 6155; No. 52, Art. 6455; 2010, No. 15, Art. 1746; No. 25, Art. 3070; No. 31, Art. 4198; No. 32, Art. 4298; No. 45, Art. 5756; No. 48, Art. 6247, 6250; No. 49, Art. 6409; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 29, Art. 4291; No. 30, Art. 4583, 4593; No. 45, Art. 6335; No. 48, Art. 6731; No. 49, Art. 7014; No. 50, Art. 7359; 2012, No. 31, Art. 4334; No. 41, Art. 5526; No. 49, Art. 6751; No. 50, Art. 6968; No. 53, Art. 7596, 7619; 2013, No. 23, Art. 2866, 2888, 2889; No. 30, Art. 4031, 4048, 4049; No. 40, Art. 5038; No. 48, Art. 6165; No. 52, Art. 6985; 2014, No. 23, Art. 2936, 2938; No. 30, Art. 4240; No. 48, Art. 6647, 6663; 2015, No. 1, Art. 17, 32; No. 14, Art. 2023; No. 48, Art. 6684, 6692; 2016, No. 1, Art. 6; Russian newspaper, 2016, on June 6) following changes:

Item 3 of Article 149 to add 1) with the subitem 35 of the following content:

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