FEDERAL LAW OF THE RUSSIAN FEDERATION

of December 28, 2016 No. 464-FZ

About modification of Chapter 30 parts two of the 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 30 parts two of the Tax Code of the Russian Federation in Chapter (The Russian Federation Code, 2000, No. 32, Art. 3340; 2003, No. 46, Art. 4435; 2004, No. 27, Art. 2711; 2005, No. 30, Art. 3128; No. 52, Art. 5581; 2006, No. 3, Art. 280; No. 23, Art. 2382; No. 31, Art. 3436; 2007, No. 1, Art. 31; No. 21, Art. 2463; No. 22, Art. 2564; No. 31, Art. 4013; No. 49, Art. 6071; 2008, No. 27, Art. 3126; 2009, No. 44, Art. 5171; No. 48, Art. 5733, 5734; 2010, No. 32, Art. 4298; No. 40, Art. 4969; No. 48, Art. 6249; 2011, No. 24, Art. 3357; No. 45, Art. 6335; No. 49, Art. 7043; 2012, No. 49, Art. 6747; 2013, No. 23, Art. 2866; No. 40, Art. 5038; No. 44, Art. 5646; 2014, No. 14, Art. 1544; No. 23, Art. 2930; No. 40, Art. 5315; No. 45, Art. 6157; No. 48, Art. 6647, 6657, 6660, 6663; 2015, No. 48, Art. 6693; 2016, No. 1, Art. 16; No. 7, Art. 920; No. 27, Art. 4175; No. 49, Art. 6844) following changes:

1) in Article 380:

a) in Item 3 of the word "railway tracks public," to exclude;

b) add with Item 3.2 of the following content:

"3.2. The tax rates determined by the laws of subjects of the Russian Federation concerning railway tracks public and constructions which are their integral technological part cannot exceed in 2017 1 percent, in 2018 - percent 1,3, in 2019 - percent 1,3, in 2020 - percent 1,6. The list of the property relating to the specified objects affirms the Government of the Russian Federation.";

2) Item 1 of Article 382 to add with words ", taking into account features, stipulated in Clause 385.3 of this Code";

To add 3) with Article 385.3 of the following content:

"Article 385.3. Features of calculation of tax concerning railway tracks public and constructions which are their integral technological part

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