FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2017 No. 166-FZ

About introduction of amendments to articles 251 and 262 of part two 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

Article 1

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; 2002, No. 22, Art. 2026; 2003, No. 1, Art. 2, 6; No. 28, Art. 2886; No. 52, Art. 5030; 2004, No. 27, Art. 2711; No. 34, Art. 3520; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 30, Art. 3128; No. 52, Art. 5581; 2006, No. 31, Art. 3443; No. 45, Art. 4627; 2007, No. 1, Art. 39; No. 22, Art. 2563; No. 31, Art. 3991, 4013; No. 49, Art. 6045, 6071; No. 50, Art. 6237, 6245; 2008, No. 27, Art. 3126; No. 30, Art. 3614; No. 48, Art. 5519; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 1, Art. 31; No. 11, Art. 1265; No. 29, Art. 3598; No. 48, Art. 5731; No. 51, Art. 6153, 6155; No. 52, Art. 6455; 2010, No. 19, Art. 2291; No. 32, Art. 4298; No. 47, Art. 6034; No. 49, Art. 6409; 2011, No. 1, Art. 9, 21; No. 24, Art. 3357; No. 27, Art. 3881; No. 30, Art. 4583, 4587, 4597; No. 45, Art. 6335; No. 47, Art. 6610, 6611; No. 48, Art. 6729; No. 49, Art. 7037; 2012, No. 19, Art. 2281; No. 25, Art. 3268; No. 41, Art. 5527; No. 53, Art. 7596; 2013, No. 23, Art. 2866; No. 51, Art. 6699; No. 52, Art. 6985; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 19, Art. 2313; No. 26, Art. 3373; No. 48, Art. 6647, 6657, 6663; 2015, No. 1, Art. 13, 16, 32; No. 10, Art. 1402; No. 24, Art. 3377; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 7, Art. 920; No. 18, Art. 2504; No. 27, Art. 4176; No. 49, Art. 6844; 2017, No. 15, Art. 2131) following changes:

Item 1 of Article 251 to add 1) with subitem 3.6 of the following content:

"3. 6) in the form of the property rights on results of intellectual activities revealed during the inventory count of property and property rights which is carried out by the taxpayer;";

2) in Article 262:

a) in Item 2:

state subitem 2 in the following edition:

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