FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 18, 2017 No. 173-FZ

About introduction of amendments to article 55 parts 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

Article 1

Bring 55 parts one of the Tax Code of the Russian Federation in Article (The Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2016, No. 7, Art. 920; No. 27, Art. 4176) following changes:

Item 1 to add 1) with the words "taking into account the features established by this Article";

Item 2 to state 2) in the following edition:

"2. If according to part two of this Code tax period on the corresponding tax calendar year is recognized, start dates and completion of tax period are determined taking into account the provisions established by this Item and Item 3 of this Article.

If the organization is created (state registration of a person as an individual entrepreneur is performed) during period of time from January 1 to November 30 one calendar year, the first tax period for such organization (such individual entrepreneur) is the period of time from the date of creation of the organization (state registration of a person as an individual entrepreneur) till December 31 of this calendar year.

If the organization is created (state registration of a person as an individual entrepreneur is performed) during period of time from December 1 to December 31 one calendar year, the first tax period for such organization (such individual entrepreneur) is the period of time from the date of creation of the organization (state registration of a person as an individual entrepreneur) till December 31 of the calendar year following year of establishment of the organization (implementation of state registration of a person as an individual entrepreneur).

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