FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 12, 2018 No. 405-FZ

About introduction of amendments to article 165 parts two of the Tax Code of the Russian Federation

Accepted by the State Duma on October 25, 2018

Approved by the Federation Council on November 7, 2018

Article 1

Bring 165 parts two of the Tax Code of the Russian Federation in the subitem 5 of Item 1 of Article (The Russian Federation Code, 2000, No. 32, Art. 3340; 2001, No. 1, Art. 18; 2002, No. 22, Art. 2026; 2003, No. 28, Art. 2886; 2004, No. 27, Art. 2711; No. 35, Art. 3607; 2005, No. 30, Art. 3101, 3128, 3129, 3130; No. 52, Art. 5581; 2006, No. 10, Art. 1065; No. 31, Art. 3436; 2007, No. 23, Art. 2691; No. 45, Art. 5417, 5432; 2008, No. 26, Art. 3022; No. 48, Art. 5519; 2009, No. 48, Art. 5731; No. 51, Art. 6155; No. 52, Art. 6444; 2010, No. 31, Art. 4198; No. 45, Art. 5750; No. 48, Art. 6250; 2011, No. 30, Art. 4593; No. 45, Art. 6335; No. 48, Art. 6731; 2013, No. 40, Art. 5038; 2014, No. 23, Art. 2936; No. 48, Art. 6660, 6663; 2015, No. 1, Art. 5; No. 14, Art. 2023; No. 48, Art. 6689; 2016, No. 22, Art. 3098; No. 49, Art. 6844; 2017, No. 49, Art. 7307, 7313, 7322, 7325; 2018, No. 27, Art. 3942; No. 32, Art. 5095, 5096) following changes:

1) paragraph two after words of "special economic zone" to add with words ", the territories of the advancing social and economic development, the free port of Vladivostok";

The paragraph third to state 2) in the following edition:

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