FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 27, 2017 No. 341-FZ

About introduction of amendments to article 88 parts one and Chapter of 21 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on November 16, 2017

Approved by the Federation Council on November 22, 2017

Article 1

Article 88 parts one of the Tax Code of the Russian Federation (Russian Federation Code, 1998, No. 31, Art. 3824; 1999, No. 28, Art. 3487; 2006, No. 31, Art. 3436; 2008, No. 48, Art. 5519; 2011, No. 47, Art. 6611; No. 49, Art. 7014; 2013, No. 26, Art. 3207; No. 40, Art. 5037; 2014, No. 45, Art. 6158; No. 48, Art. 6657; 2015, No. 24, Art. 3377; 2016, No. 15, Art. 2063; No. 18, Art. 2506; No. 27, Art. 4176, 4177; 49, the Art. 6844) to add No. with Item 8.7 of the following content:

"8.7. When conducting cameral tax audit of the tax declaration on the value added tax in which the tax deductions are declared stipulated in Item 4.1 Articles of 171 of this Code, tax authority have the right to request at the taxpayer the documents confirming legitimacy of application of the specified tax deductions, in case of detection of discrepancy reflected in the tax declaration of data on such tax deductions to the data which are available for tax authority.".

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