FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 28, 2016 No. 475-FZ

About introduction of amendments to article 105.14 of part one and part the second Tax Code of the Russian Federation

Accepted by the State Duma on December 21, 2016

Approved by the Federation Council on December 23, 2016

Article 1

Bring in Article 105.14 of part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 2011, No. 30, Art. 4575; No. 47, Art. 6611; 2013, No. 40, Art. 5037, 5038; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 48, Art. 6660; 2016, No. 22, Art. 3092; No. 49, Art. 6844) following changes:

Item 2 to add 1) with the subitem 8 of the following content:

"8) at least one of the parties of the transaction is the research corporate center specified in the Federal Law "About the Innovative Center "Skolkovo" (Further in This Code — the Research Corporate Center), Applying Release from Fulfillment of Duties of the Taxpayer of the Value Added Tax according to Article 145.1 of Part Two of This Code.";

In paragraph one of Item 3 of figure "4 - 7" to replace 2) with figures "4 - 8".

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