of July 3, 2016 No. 249-FZ
About modification of part the second Tax Code of the Russian Federation
Accepted by the State Duma on June 22, 2016
Approved by the Federation Council on June 29, 2016
Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 33, Art. 3413; No. 49, Art. 4554; No. 53, Art. 5023; 2002, No. 22, Art. 2026; No. 30, Art. 3021, 3027; 2003, No. 1, Art. 5, 6; No. 28, Art. 2886; No. 46, Art. 4443; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 34, Art. 3523; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 25, Art. 2427; No. 27, Art. 2707; No. 30, Art. 3112; No. 43, Art. 4350; No. 52, Art. 5581; 2006, No. 12, Art. 1223; No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 22, Art. 2563; No. 23, Art. 2691; No. 31, Art. 3991, 4013; No. 49, Art. 6071; 2008, No. 30, Art. 3611, 3614; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 30, Art. 3739; No. 48, Art. 5725, 5732, 5733; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 48, Art. 6247, 6248; No. 49, Art. 6409; 2011, No. 1, Art. 7, 37; No. 11, Art. 1492; No. 24, Art. 3357; No. 45, Art. 6335; No. 47, Art. 6611; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 26, Art. 3447; No. 27, Art. 3588; No. 49, Art. 6747, 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4047, 4081; No. 40, Art. 5038; No. 48, Art. 6165; No. 49, Art. 6335; 2014, No. 8, Art. 737; No. 14, Art. 1544; No. 16, Art. 1835, 1838; No. 23, Art. 2930; No. 30, Art. 4220; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 18; No. 10, Art. 1402; No. 14, Art. 2024; No. 27, Art. 3968; No. 48, Art. 6686, 6688, 6692, 6693; 2016, No. 1, Art. 16, 18; No. 18, Art. 2504) following changes:
Article 270 to add 1) with Item 48.21 of the following content:
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