FEDERAL LAW OF THE RUSSIAN FEDERATION

of June 4, 2018 No. 137-FZ

About introduction of amendments to articles 256 and 270 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on May 24, 2018

Approved by the Federation Council on May 30, 2018

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; No. 30, Art. 3027; 2003, No. 1, Art. 6; No. 28, Art. 2886; 2004, No. 34, Art. 3525; 2005, No. 1, Art. 30; No. 24, Art. 2312; No. 52, Art. 5581; 2007, No. 22, Art. 2563; No. 31, Art. 4013; No. 49, Art. 6071; 2008, No. 27, Art. 3126; No. 30, Art. 3591, 3614; No. 49, Art. 5723; No. 52, Art. 6237; 2009, No. 29, Art. 3598; No. 51, Art. 6155; 2010, No. 19, Art. 2291; No. 31, Art. 4198; No. 32, Art. 4298; No. 49, Art. 6409; 2011, No. 1, Art. 37; No. 24, Art. 3357; No. 45, Art. 6335; No. 47, Art. 6611; No. 49, Art. 7014, 7037; 2012, No. 19, Art. 2281; No. 49, Art. 6751; 2013, No. 23, Art. 2866; No. 30, Art. 4048, 4081; 2014, No. 8, Art. 737; No. 16, Art. 1835; No. 30, Art. 4220; No. 48, Art. 6663; 2015, No. 1, Art. 13, 16; No. 10, Art. 1402; No. 24, Art. 3377; No. 27, Art. 3968; No. 48, Art. 6692; 2016, No. 1, Art. 18; No. 18, Art. 2504; No. 27, Art. 4175, 4182; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7316; 2018, No. 18, Art. 2583) following changes:

The paragraph the fifth Item 3 of Article 256 to declare 1) invalid;

Item 48.5 of Article 270 to state 2) in the following edition:

"48. 5) the expenses of shipowners connected with receipt of the income specified in subitems 33 and (or) 33.2 of Item 1 of Article of 251 of this Code;".

Article 2

This Federal Law becomes effective after one month from the date of its official publication, but not earlier than the 1st of the next tax period on the income tax of the organizations.

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