FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 29, 2017 No. 254-FZ

About modification of part the second Tax Code of the Russian Federation

Accepted by the State Duma on July 19, 2017

Approved by the Federation Council on July 25, 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. 1, Art. 18; No. 23, Art. 2289; No. 33, Art. 3421, 3429; No. 49, Art. 4564; 2002, No. 22, Art. 2026; No. 30, Art. 3027; 2003, No. 28, Art. 2886; 2004, No. 31, Art. 3222; 2005, No. 30, Art. 3118; 2006, No. 31, Art. 3433, 3436; 2007, No. 21, Art. 2461; No. 31, Art. 4013; 2008, No. 30, Art. 3598; No. 48, Art. 5519; 2009, No. 29, Art. 3639; No. 48, Art. 5732; 2010, No. 31, Art. 4198; No. 48, Art. 6247; 2011, No. 48, Art. 6729; No. 49, Art. 7016; 2012, No. 49, Art. 6748; No. 53, Art. 7584; 2013, No. 30, Art. 4031; No. 40, Art. 5033, 5039; 2014, No. 48, Art. 6647; 2015, No. 48, Art. 6689, 6691; 2016, No. 1, Art. 16; No. 9, Art. 1169; No. 15, Art. 2064; No. 27, Art. 4175; No. 49, Art. 6844) following changes:

1)  No. 335-FZ is excluded according to the Federal Law of the Russian Federation of 27.11.2017

2) in Article 228:

a) add Item 6 with words "if other is not stipulated in Item the 7th this Article";

b) add with Item 7 of the following content:

"7. Concerning the income, data on which are provided by tax agents to tax authorities for 2016 according to the procedure, stipulated in Item the 5th Article 226 and Item 14 of Article 226.1 of this Code, the taxpayers who gained such income pay tax no later than December 1, 2018 based on the tax notification on the tax discharge directed by tax authority.";

3) in Article 342.4:

a) in Item 17 of the word "since January 1, 2020" shall be replaced with words "since January 1, 2021";

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