of July 18, 2017 No. 163-FZ
About modification of part one of the Tax Code of the Russian Federation
Accepted by the State Duma on July 7, 2017
Approved by the Federation Council on July 12, 2017
Bring in part one of the Tax Code of the Russian Federation (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2003, No. 22, Art. 2066; No. 23, Art. 2174; No. 27, Art. 2700; 2004, No. 27, Art. 2711; No. 31, Art. 3231; No. 45, Art. 4377; 2005, No. 45, Art. 4585; 2006, No. 31, Art. 3436; 2007, No. 1, Art. 28; 2008, No. 48, Art. 5500, 5519; 2009, No. 30, Art. 3739; No. 52, Art. 6450; 2010, No. 31, Art. 4198; No. 48, Art. 6247; No. 49, Art. 6420; 2011, No. 1, Art. 16; No. 27, Art. 3873; No. 29, Art. 4291; No. 30, Art. 4575; No. 47, Art. 6611; No. 49, Art. 7014; 2012, No. 27, Art. 3588; No. 31, Art. 4333; 2013, No. 9, Art. 872; No. 26, Art. 3207; No. 30, Art. 4081; №44, of Art. 5645; No. 52, Art. 6985; 2014, No. 14, Art. 1544; No. 45, Art. 6157, 6158; No. 48, Art. 6660; 2015, No. 1, Art. 15; No. 10, Art. 1393; No. 18, Art. 2616; No. 24, Art. 3377; 2016, No. 7, Art. 920; No. 18, Art. 2486; No. 27, Art. 4173, 4176, 4177; No. 49, Art. 6844) following changes:
To add 1) with Article 54.1 of the following content:
"Article 54.1. Limits of implementation of the rights on calculation of tax base and (or) tax amount, collection, insurance premiums
1. Reduction by the taxpayer of tax base and (or) amount of payable tax as a result of misstatement of data on the facts of economic life (set of such facts), about the taxation objects which are subject to reflection in tax and (or) financial accounting or tax statements of the taxpayer is not allowed.
2. In the absence of circumstances, stipulated in Item 1 this Article, according to the transactions (transactions) taking place the taxpayer has the right to reduce tax base and (or) the amount of payable tax according to rules of the corresponding Chapter of part two of this Code in case of observance of at the same time following conditions:
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