FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 3, 2016 No. 241-FZ

About introduction of amendments to article 86 parts one of the Tax Code of the Russian Federation

Accepted by the State Duma on June 22, 2016

Approved by the Federation Council on June 29, 2016

Article 1

Bring 86 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2010, No. 31, Art. 4198; No. 45, Art. 5752; 2011, No. 27, Art. 3873; No. 49, Art. 7014; 2012, No. 27, Art. 3588; 2013, No. 26, Art. 3207; No. 30, Art. 4081) following changes:

Item 1 to state 1) in the following edition:

"1. Banks open accounts, deposits and grant the right to use corporate electronic instruments of payment for transfers of electronic money:

1) to the Russian organizations, foreign non-profit non-governmental organizations performing activities in the territory of the Russian Federation through departments, to accredited branches, representative offices of the foreign organizations, individual entrepreneurs - in the presence of data on the corresponding identification taxpayer number, reason code of registration in the tax authority, date of registration in tax authority containing respectively in the Unified State Register of Legal Entities, the state register of accredited branches, representations of foreign legal entities, the Unified State Register of Private Entrepreneurs;

2) to the foreign organizations which are not specified in the subitem of 1 this Item, to the notaries who are engaged in private practice, to the lawyers who founded lawyer offices - in case of presentation by specified persons of the appropriate certificate about registration in tax authority.";

To add 2) with Item 1.1 of the following content:

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