FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 240-FZ

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

Accepted by the State Duma on June 14, 2016

Approved by the Federation Council on June 29, 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; 2003, No. 22, Art. 2066; No. 52, Art. 5037; 2004, No. 31, Art. 3231; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 31; 2008, No. 48, Art. 5519; 2009, No. 29, Art. 3632; No. 30, Art. 3739; 2010, No. 31, Art. 4198; No. 45, Art. 5752; No. 48, Art. 6247; 2011, No. 27, Art. 3873; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081; No. 40, Art. 5037; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6657; 2015, No. 10, Art. 1419; 2016, No. 7, Art. 920; No. 18, Art. 2506) following changes:

In paragraph one of Item 2.1 of Article 23 of the word "at the place of residence or in the location of real estate units and (or) vehicles" shall be replaced with words 1) "at the choice";

2) in Item 1 of Article 59:

a) subitem 1 after the words "in accordance with the legislation of the Russian Federation" to add with words ", exceptions of the legal entity who stopped the activities of the Unified State Register of Legal Entities according to the decision of registering body in case of pronouncement by the judicial police officer-contractor of the resolution on the termination of enforcement proceeding in connection with return to the claimant of the executive document on the bases, stipulated in Item 3 or 4 parts 1 of article 46 of the Federal Law of October 2, 2007 No. 229-FZ "About enforcement proceeding",";

b) add with subitem 2.1 of the following content:

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