FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 18, 2017 No. 121-FZ

About modification of Article 150 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on June 7, 2017

Approved by the Federation Council on June 14, 2017

Article 1

Bring 150 parts two of the Tax Code of the Russian Federation in paragraph two of subitem 4 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2003, No. 22, Art. 2066; No. 28, Art. 2886; 2005, No. 30, Art. 3130; No. 52, Art. 5581; 2006, No. 47, Art. 4819; 2007, No. 49, Art. 6071; 2008, No. 48, Art. 5519; 2009, No. 1, Art. 22; No. 26, Art. 3123; No. 48, Art. 5731; 2010, No. 48, Art. 6247; 2011, No. 30, Art. 4583, 4593; 2012, No. 50, Art. 6968; 2013, No. 23, Art. 2888; No. 48, Art. 6165; 2014, No. 23, Art. 2936; No. 30, Art. 4240; 2016, No. 26, Art. 3856; to No. 27, the Art. 4158) change, having stated it in the following edition:

"Provisions of this subitem are applied on condition of submission to customs authorities of confirmation of the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of culture, art, cultural heritage (including archaeological heritage), the cinematographies or if acquired, received as a present cultural values are documents of Archive fund of the Russian Federation or other archive documents, confirmations of the federal executive body performing functions on development and realization of state policy and normative legal regulation in the field of archiving and clerical work about observance of the conditions established by paragraph one of this subitem;".

Article 2

This Federal Law becomes effective not earlier than after one month from the date of its official publication and not earlier than the 1st of the next tax period on the value added tax.

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